ان شركات التأمين وبسبب طبيعة نشاطها التأميني تتجمع لديها أموال ضخمة عن الأقساط التي تحصلها من المؤمن لهم, ولغرض عدم ترك هذه الاموال عاطلة, فأنه يتم استثمارها في مجالات وأدوات استثمار متنوعة لتحقيق عوائد منها. هذا ولغرض تحديد وتوجيه هذه الاموال في مجال أو أداة الاستثمار المناسبة أو تحديد مدى جدوى هذه الاستثمارات, فانه يتم تقييمها, وهناك عدة نماذج رياضية لتقييم بدائل الاستثمار في شركات التأمين, إلا أنه لابد من تقويم هذه الاستثمارات باستخدام النموذج الرياضي المناسب الذي يحقق افضل العوائد وبأقل المخاطر وبشكل ينسجم مع المبادئ الاساسية للاستثمار, والتي تأخذ بنظر الاعتبار القيمة الزمنية للنقود.
يهدف البحث إلى تحديد مستوى الشعور بقلق الكتابة لدى طلاب المرحلة الثانوية في مادة اللغة الإنجليزية كلغة أجنبية، وما إذا كان هناك فرق ذو دلالة إحصائية بين الطلاب والطالبات في الشعور بقلق الكتابة. علاوة على ذلك يهدف البحث إلى التعرف على ما إذا كان هناك فروق ذات دلالة إحصائية بين الطلاب ذوي الكفاءة المنخفضة والعالية من حيث قلق الكتابة، وكذلك التعرف على نوع العلاقة الارتباطية بين كفاءة الطلبة وقلق الكتابة. تم
... Show Moreملخـــص البحــــث
هذا البحث عبارة عن تحقيق لمخطوط في علم الكلام, وعنوان المخطوط هو: (رسالة مؤلفة في كلام الله تعالى), وهذه الرسالة من تأليفات أحد أكابر العلماء في عصره, وهو العلامة ملا عبد الرحمن البنجويني (1319هـ). قام الباحث بإخراج النص بالاعتماد على ثلاث نسخ خطية للرسالة, كما قام بدراسة حياة المؤلف, وموضوع الرسالة.
والموضوع الذي تناولته الرسالة هو مسألة كلام الله تعالى, وهي إحدى
... Show MoreThe performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the
... Show MoreThe aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.
Hedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to
... Show MoreThe modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis
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Abstract
Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in
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The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and its influence on the future and the eaning of the company.
The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of
... Show MoreThis research aims to identify the factors effecting the investigation of insurance fraud from the perspective of the National Insurance Company employees, by analyzing the study variables and make recommendations on how to enhance the company and employees performance, and to achieve the objectives of the study and test hypotheses a questionnaire was designed after referring to the international standards and the 1969 Iraqi punishment law, and it was answered by 20 employees that were approved for the purposes of this research and analysis.
The study found that lack of employee training was a strong factor, while the supervisory staff and operational procedures was a weak one.
G
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